Service tax

Sir,in your case ,the service tax dept can take a view that you are issuing separate debit note for electricity charges,by which dept is loosing revenue.In my opinion ,if the agreement of renting the premise ,does not have any separate clause of reimbursing the actual electricity charges pai dby you on behalf of the tenants & if if separate bills are not available for the electricity charges you are billing the tenants,then ,it is better you charge them service tax on the said reimbursements .As per service tax definition of "Gross sevice charges collected ",even "reimbursement of expenses" are included .Regards.